2024 (5) TMI 419

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.... P. (MD) No. 5079 of 2022 - -<br>Service Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. B. Rooban For the Respondents : Mr. K. Prabhu Junior Standing Counsel ORDER The petitioner had opted to settle the dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 under Chapter V of the Finance (No.2) Act, 2019. The petitioner had filed two such applic....

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....plete lock down and thereafter intermittent lock down, by which time the petitioner had failed to pay the amount in time. 3. Earlier, an attempt was made by the petitioner to pay the amount through NEFT transaction on 30.06.2020. The transaction did not take place and therefore, the petitioner attempted to pay the amount on the same day through RTGS. It appears that the amount was initially deb....

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....e petitioner would draw attention to the decision of this Court in W.P.(MD) No.4260 of 2022 (M/S.Jai Guru Cables, represented by its Proprietor, O.R.Mathiprakash Vs. The Principal Chief Commissioner of GST and Central Excise, Chennai and others) dated 01.04.2022 and would submit that the petitioner is entitled for similar relief. 6. On the other hand, the learned Standing Counsel for the respon....

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.... the respondents. 9. In this case, there is no dispute that the petitioner had made an attempt to pay the amount estimated in Form SVLDRS-3 dated 25.02.2020 on 30.06.2020 first by making NEFT transfer and thereafter by RTGS. Though the amount was debited, it was re-credited. It is probably on account of technical glitches in the system. 10. Be that as it may, the substantial benefit of amnes....